The Council Tax (Administration and Enforcement) (Amendment) (England) Regulations 2013
The Council Tax (Administration and Enforcement) Regulations 1992 (“the 1992 Regulations”) make provision about the billing, collection and enforcement of council tax. These Regulations amend the 1992 Regulations in relation to England to take into account penalties under the Council Tax Reduction Schemes (Detection of Fraud and Enforcement) (England) Regulations 2013 (S.I. 2013/501) which relate to local council tax reduction schemes introduced through the Local Government Finance Act 2012.
Lifecycle
Department
Made
12 Mar 2013
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In force
10 Apr 2013
Enabling power
The Secretary of State, in exercise of the powers conferred by sections 18 and 113(1) and (2) of, paragraph 15A of Schedule 2 to, and paragraph 6 of Schedule 3 to, the Local Government Finance Act 1992, makes the following Regulations:
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